Ledger accounts. When posting transactions to the general ledger, use the transaction letters a, b, c, d, or e as the description for each entry. Also, the dates must be entered in the format dd/mmm (ie, 15/Jan). Cash Account No 101 General Jourial Account/Explanation Page GJB Credit Date Desc. F Debit Credit Balance F Debit 70,000 4/Feb Supplies Share Capital 70,000 (a) 5/Feb Supplies 600 Accounts Payable 600 (b) Accounts Payable Account No. 201 Date Desc. F Debit Credit Balance 7/Feb Cash 100 Consulting Revenue Earned 100 (c) 9/Feb Accounts Payable 58 Cash 58 Share Capital Account No. 301 13/Feb Accounts Payable 304 Date Desc. F Debit Credit Balance Supplies 304 (e) Supplies Account No. 126 Date Desc. F Debit Credit Balance Consulting Revenue Earned Account No. 403 Date Desc. F Debit Credit Balance Office Supplies Expense Account No. 650 Date Desc. F Debit Credit Balance 21C Mostly cloudy